Presumptive taxation of the hard-to- / Victor Thuronyi -- 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Sally Wallace -- Discussant comment / William Randolph -- Mapping the US tax...

Front Matter -- Copyright -- Contents -- List of contributors -- Foreword -- Acknowledgments -- Part I: Tax policy tools -- 1 Introduction to Tools for State and Local Fiscal Management -- 2 Dynamic revenue analysis: Experience of the states -- 3 Local government revenue diversification:...